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Purpose – To investigate and understand the reasons why internal auditing is often perceived to not add value. This paper describes the development of a new process model and approach that will improve the actual and perceived value of auditing. Design/methodology/approach – Process analysis,...
Purpose – The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of auditors' judgments, within the context of the new International Standard on Quality Controls 1 (ISQC1). Design/methodology/approach – A sample of 112 professional accountants...
Purpose – The main purpose of the paper is to analyze and discuss organizational risk in large‐audit firms. A secondary purpose is to contribute to auditing theory on how organizational risk may be analyzed. Design/methodology/approach – The study is conducted as a review of literature on...
Purpose – The paper aims to examine the impact of ownership structure and board composition on voluntary disclosures of listed companies in China. Design/methodology/approach – Using an OLS‐regression model to test the relationship among ownership structure, board composition and the level of...
Purpose – Previous studies have demonstrated significant discrepancies in financial results prepared separately under Chinese and international accounting standards. After years of reforms of Chinese accounting practices, there is still doubt as to whether previous discrepancies persist. This...
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